会计人员管理制度存在的问题研究  

Research on the Problems Existing in Accounting Personnel Management System

作　　者：吴林香[1] Wu Lin-xiang(Jiangxi Academy of Sciences,Nanchang Jiangxi 330000)

机构地区：[1]江西省科学院,江西南昌330000

出　　处：《海外文摘》2018年第10期52-53,共2页Overseas Digest

摘　　要：市场经济不断发展,会计制度改革不断深入,会计工作不断取得新成效。逐步走上了科学规范发展的轨道。由于各种情况的出现,会计法规定了会计人员的监督制度还有相关的处罚措施,并没有起到真正的作用。在实践出现非常多的虚假会计的信息,离不开会计人事管理制度的缺陷,也可以说占据了很大一部分原因。本文主要讨论会计人员管理制度存在的问题和对策。The market economy continues to develop, accounting system reforms continue to deepen, and accounting work continues to achieve new results. Gradually embarked on the track of scientific and normative development. Due to the appearance of various situations, the accounting law stipulates the accounting personnel's supervision system or related punishment measures, and has not played a real role. The fact that there is a lot of false accounting information in practice is inseparable from the defects of the accounting personnel management system. It can also be said to occupy a large part of the reason. This article mainly discusses the problems and countermeasures of accounting personnel management system.

关 键 词：会计 管理制度 问题研究 

分 类 号：F233[经济管理—会计学]